PHYSICIANS AND OLD AGE PENSION TAXES UNDER THE SOCIAL SECURITY ACT

ABSTRACT

Preliminary procedures are under way to make effective the old age benefit provisions of the Social Security Act. The regulations that have been promulgated by the Bureau of Internal Revenue looking toward the assembly of the mass of detailed data with respect to the employers and employees from whom the taxes are to be collected are of immediate interest to physicians.

Each person who on November 16 was the employer of one or more persons, subject to the exceptions noted, must have reported that fact prior to November 21 to the postmaster from whose post office the employer obtained his office or business mail. He must also have made application on form SS-4 for the assignment of a number—an "identification number" to be used for identification purposes in connection with the collection of taxes under the act. Physicians who were employers on the date named were required to comply with

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